-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 VM2XGsa/iPgJzB2kb1y5Kp5vsobt+yyKaFbCMeIt6LD3+yXkncBmzNUvWVFzmY28
 cJuiFVTaFbIIC9E6+v7jAA==

<SEC-DOCUMENT>0001278275-04-000002.txt : 20040805
<SEC-HEADER>0001278275-04-000002.hdr.sgml : 20040805
<ACCEPTANCE-DATETIME>20040805125515
ACCESSION NUMBER:		0001278275-04-000002
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040804
FILED AS OF DATE:		20040805

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			BURKE FRANK M
		CENTRAL INDEX KEY:			0001278275

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-16405
		FILM NUMBER:		04954080

	MAIL ADDRESS:	
		STREET 1:		2435 N CENTRAL EXPRESSWAY
		STREET 2:		STE 700
		CITY:			RICHARDSON
		STATE:			TX
		ZIP:			75080

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			KANEB SERVICES LLC
		CENTRAL INDEX KEY:			0001137154
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-PETROLEUM & PETROLEUM PRODUCTS (NO BULK STATIONS) [5172]
		IRS NUMBER:				752931295
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		2435 N CENTRAL EXPWY SUITE 700
		CITY:			RICHARDSON
		STATE:			TX
		ZIP:			75080
		BUSINESS PHONE:		9726994019

	MAIL ADDRESS:	
		STREET 1:		2435 N CENTRAL EXPWY SUITE 700
		CITY:			RICHARDSON
		STATE:			TX
		ZIP:			75080
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>primary_doc.xml
<DESCRIPTION>PRIMARY DOCUMENT
</DOCUMENT>
</SUBMISSION>